The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years, it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

Shared Services

A. District is the lead agency for the purchase of natural gas. There

are seven districts participating in the cooperative.

B. District has a shared services agreement with the Township of West

Caldwell for utilizing the district's facilities for their

recreation programs. In return, the district receives services from

the Township such as recycling, use of township(s) cable station, use

of Township heavy equipment, etc.

C. District participates in the School Alliance Insurance Fund. This is

a self-insured reinsures fund, providing insurance coverage for a

large group of school districts. The professionally managed fund

provides the district with general liability and property coverage

and workers' compensation coverage.

D. District is the lead agency for the purchase of Athletic and Student

Accident Insurance coverage. Five other districts participate in the

pool.

E. District participates in a state-wide pool, ACES, for the purchase of

electricity.

F. District is a member of the Sussex County Regional Transportation

Cooperative. District transportation of special education and

athletic programs are coordinated by the Cooperative with other

districts.

G. District utilizes Educational Data Services to purchase supplies

and materials jointly with other districts.

H. The district has a shared serices understanding with three neighboring